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2017 (12) TMI 1372 - AT - Central ExciseCENVAT credit - input service - Department took the view that appellants have availed ineligible input service credit of tax paid attributable to non-manufacturing activities mainly in respect of sales commission and other input services like, advertisement charges, audit fees, bank charges, cleaning charges etc. - Held that: - It is very common that part of the manufacture is given to the job worker on the basis of design and drawing supplied, as in this case. Job workers are not responsible for the marketing or sales of the goods, that has to be looked after by the appellants only. Hence input services like sales commission etc. are very much eligible input services in terms of Rule 2(l) of CCR during the period under dispute - there cannot be any denial of input service credits availed by the appellant - appeal allowed - decided in favor of appellant.
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